Books published by Grin Publishing

Fachbuch aus dem Jahr 2001 im Fachbereich Germanistik - Sonstiges, , Sprache: Deutsch, Abstract: Drachen, Riesen und Einhörner haben in Wirklichkeit zu keiner Zeit die Erde bevölkert. Sie sind nämlich nur Ausgeburten menschlicher Phantasie. Zur Entstehung der Sagen über Drachen, Riesen und Einhörner trugen in früheren Jahrhunderten vor allem Funde prähistorischer Tiere, deren wahre Natur man ehedem nicht erkannte, bei. Dies schildert das Buch "Monstern auf der Spur" des Wiesbadener Wissenschaftsautors Ernst Probst, der sich durch zahlreiche populärwissenschaftliche Bücher einen Namen gemacht hat. Im Gegensatz zu einst tatsächlich existierenden Tieren ¿ wie den vor etwa 65 Millionen Jahren ausgestorbenen Dinosauriern und Flugsauriern ¿ sind Drachen, Riesen und Einhörner nicht auszurotten. Dies gilt auch für ¿Nessie¿, das zähe Ungeheuer im schottischen Bergsee Loch Ness. Es wird immer wieder gesehen, obwohl kein seriöser Wissenschaftler ernsthaft daran glaubt, dass dort prähistorische Saurier bis in die Gegenwart überlebt haben könnten.

Doctoral Thesis / Dissertation from the year 2014 in the subject Philosophy - Philosophy of the Ancient World, University of Sao Paulo; Department of philosophy, language: Portuguese, abstract: Our major aim here was to research the philosophical relations of logic as tool according to the ancient Aristotelians untill Alexander of Aphrodisias. After our critical assessments of recent interpretations, it is even clearer that Aristotle had not any idea of logic as tool. Since Aristotle could not have argued for such doctrine, our research focused on one of the most significative contexts in which it appears, namely, in a debate with the Stoics; contrary to the ones who said logic is no part, but an instrument of philosophy, the Stoics themselves sustained that logic is part of philosophy and we assessed their arguments for this. It is true that these two theses are not throughout contradictory between them, in so far as, in the period between Aristotle and Alexander, there are signals of a compatibilist thesis, i.e. that the logic had been regarded as part and tool. May as it be, the Aristotelians criticized the arguments for logic as part, which we analyzed, as well as some positive arguments of the Aristotelian school; accordingly, the meaning of some discipline as an instrument (in Greek organon) was clear. That means: a discipline-organon implied relations with the concept of architectonicity; for, according to texts of Aristotle, objects and even technicians of some disciplines could be used as tools by other more architectonic disciplines; that is why later Peripateticians named the subordinate disciplines themselves tools; the concept of instrumental discipline implies that it helps to the finality of its superior. That in mind, we could see the specific case of logic which, as at least Alexader of Aphrodisias clearly regarded, helps to the contemplation, the utmost finality of man.

Master's Thesis from the year 2010 in the subject Philosophy - Philosophy of the Ancient World, University of Sao Paulo; Department of philosophy, language: Portuguese, abstract: Na Ética Nicomaqueia I 6, 1096a 23-29, encontra-se um argumento que é motivo de debate entre os comentadores. Tal argumento deveria provar que o predicado ¿bom¿ é multívoco e, contudo, nenhuma interpretação até hoje conseguiu chegar a essa conclusão de um modo claro e contundente. Ao estudá-lo, vários outros assuntos vêm à tona: a homonímia do ser, geneticismo aristotélico, a possibilidade de uma metafísica, a definição de bom, a analogia, entre outros. Nosso trabalho se dedica a explicar a razão da invalidade do argumento e a incursionar nos demais temas em busca de uma correção satisfatória. A proposta geral é que não se peça que o argumento prove que bom tenha várias definições, mas apenas que haja várias realidades, referências, possíveis por meio desse predicado.

Seminar paper from the year 2009 in the subject Business economics - Accounting and Taxes, grade: 1,7, AKAD University of Applied Sciences Stuttgart, course: IFRS, language: English, abstract: 1 IntroductionIn a global economy there is a need for common accounting rules. It is simply important for an enterprise to know that national and international stock exchange rules require the application of internationally accepted accounting directives. So there are several good reasons for a trend towards internationalization. For an investor means internationaliza-tion usually accompanied by a standardization of accounting rules that he can compare financial statements quicker and easier. There are no longer time- consuming and ex-pensive conversions of financial statements necessary. Internalization means also that the national differences in the determination of profit will disappear. Standardization would give the term ¿profit¿ substance and would allow the comparison of financial statements of different enterprises from several countries.In the European Union enterprises have a special responsibility since 2005. On the 12th of March 2002 the European Parliament endorsed the EC Commission¿s proposal that all EU listed companies must follow standards issued by the International Accounting Standards Board (IASB) in their consolidated financial statements starting no later than 2005.In this assignment I want to give a short overview about what the main principles of the International Financial Accounting Principles (IFRS) are all about and what differences to the German Statutory Accounting Rules (HGB) can be distinguished (chapter 2). Then I want to focus on the accounting of deferred taxes under IFRS (chapter 3). After a definition of deferral I want to explain the concepts and methods of deferral in this part. Finally I will have a closer look on deferred tax assets and deferred tax liabilities.